Final answer:
The survey used to create a central tax system is the annual Census of Governments, which is crucial for the administration of taxation at state and local government levels. The IRS plays a vital role in implementing and collecting federal taxes. Taxation principles and government expenditures are closely monitored through various surveys and payroll records.
Step-by-step explanation:
The survey used to create a central tax system is the annual Census of Governments, which gathers information on state and local governments. Additionally, the Internal Revenue Service (IRS) is the authoritative body that implements the tax system and collects federal taxes. To ensure the tax system is equitable, simple, and efficient, it should follow the benefit principle, meaning those who benefit from services should pay taxes proportionate to the benefits received. Another aspect is the ability to pay principle, which suggests that individuals who can bear the burden should contribute more to the tax system.
For detailing expenditure, statisticians rely on the U.S. Department of the Treasury and closely track spending through payroll records collected by state governments and the Social Security Administration. The Census Bureau also performs a monthly survey of construction and an annual survey of expenditures on physical capital equipment to assess investment-related expenditure.
Taxes are an essential part of public finance in the United States, with the federal tax system generally remaining within 17% to 20% of GDP. The taxation system is divided between the federal government and state and local governments, each with varying percentages collected and spent on public services.